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TMI Blog2010 (7) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer had cleared the goods clandestinely and that the manufacturer had no intention to pay the duty - the 11C Notification issued by the Govt. of India would clearly cover the issue as to there was always an intention to exempt these goods and if that intention was there, then the manufacturer M/s. Australian Foods Ltd., need not have paid the duty but having paid the duty, today the appellant cannot be denied the benefit of cenvat credit and the same cannot be questioned by the Revenue. - order upholding the reversal of the credit taken, liable to be set aside - E/496 and 523/2008 - 1082-1083/2010 - Dated:- 29-7-2010 - Shri M.V. Ravindran, Member (J) REPRESENTED BY : Shri P.C. Anand, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary invoices. Hence, applying the provisions of Rule 9(b) of Cenvat Credit Rules, 2004, he upheld the order-in-original but set aside the penalty. 3. Assessee is aggrieved by such upholding of the confirmation of demand while in appeal No. E/523/09, Revenue is aggrieved by setting aside of the penalty by the ld. Commissioner (Appeals). 4. Mr. P.C. Anand, Advocate appearing on behalf of the appellant/assessee submits that the issue involved in this case is regarding the credit taken on the supplementary invoices. It is his submission that the appellant herein has taken the credit of duty paid through supplementary invoices, for the amount duty discharged by principal supplier, is correct. It is his submission that reliance placed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the main manufacturer had gone to the Settlement Commission and the Settlement Commission in its order dated 6-12-2006 has clearly held that the manufacturer had cleared the goods clandestinely and that the manufacturer had no intention to pay the duty. I find that the decision of the Settlement Commission was taken in appeal by the Revenue before the Hon'ble High Court of Madras in CCE, Chennai-2 v. Australian Foods Ltd. [2009 (242) E.L.T. 504 (Mad.)]. Hon'ble High Court was pleased to allow the same. Aggrieved by single judge order, the assessee M/s. Australian Foods Ltd. filed a Writ Appeal No. 1386 of 2008 [2010 (254) E.L.T. 392 (Mad.)] before the Division Bench of Hon'ble High Court of Madras. Hon'ble Division Bench has upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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